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SEC Reporting Interpretations Manual

Deloitte's Roadmap: Non-GAAP Financial Measures and Metrics

Non-GAAP Financial Measures and Metrics

This Roadmap combines the SEC’s guidance on non-GAAP measures with Deloitte’s interpretations and examples.

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Preface On the Radar Contacts Chapter 1 — Background Chapter 2 — What Is a Non-GAAP Measure?Chapter 3 — Disclosures About Non-GAAP Measures Chapter 4 — Non-GAAP Measures That May Be Misleading or Prohibited and Other Considerations Related to Common Non-GAAP Measures Chapter 5 — Disclosure Controls and Procedures Related to Non-GAAP Measures and Other Considerations Chapter 6 — Press Releases Appendix A — Non-GAAP Measures: What to Ask Appendix B — Sample Non-GAAP Measure Policies and Procedures Appendix C — SEC Comments on Non-GAAP Measures Appendix D — Summary of Disclosure Requirements and Prohibitions Appendix E — Regulation G Appendix F — Regulation S-K, Item 10(e)Appendix G — Compliance and Disclosure Interpretations — Non-GAAP Financial Measures Appendix H — Titles of Standards and Other Literature Appendix I — Abbreviations Appendix J — Roadmap Updates for 2023